تاثیر مدیران زن و کیفیت سیستم اطلاعات حسابداری بر عملکرد غیرمالی شرکتهای کوچک و متوسط

نوع مقاله : پژوهشی

نویسندگان
سیده کبری میرحسینی باغدشتی 1
حمید بابایی میبدی 2
1 گروه مدیریت، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
2 دانشیار گروه مدیریت، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
10.22034/smajournal.2026.557332.1201
چکیده
این پژوهش با هدف بررسی ارتباط میان نقش مدیران زن، کیفیت سیستم اطلاعات حسابداری، کیفیت گزارشگری مالی و عملکرد غیرمالی شرکت‌های کوچک و متوسط انجام شده است. تحقیق حاضر از نظر هدف، توسعه‌ای و از نظر روش، توصیفی–پیمایشی است و در زمره مطالعات همبستگی قرار می‌گیرد. جامعه آماری شامل کلیه کارکنان شرکت‌های کوچک و متوسط استان گیلان (۱۳ هزار نفر در ۷۴۲ شرکت) است. با استفاده از جدول مورگان، حجم نمونه ۳۴۶ نفر تعیین شد. داده‌ها از طریق پرسشنامه استاندارد برگرفته از مونتیرو و همکاران (Monteiro et al., 2024)) جمع‌آوری و با روش‌های معادلات ساختاری تحلیل شدند. نتایج نشان داد بین مدیران زن و کیفیت سیستم اطلاعات حسابداری رابطه معنادار وجود دارد (05/0P<). بین مدیران زن و کیفیت گزارشگری مالی رابطه معنادار وجود دارد (05/0P<). بین کیفیت سیستم اطلاعات حسابداری و کیفیت گزارشگری مالی رابطه معنادار وجود دارد (05/0P<). بین کیفیت گزارشگری مالی و سودمندی رابطه معنادار وجود دارد (05/0P<). بین سودمندی و عملکرد غیرمالی رابطه معنادار وجود دارد (05/0P<). بین کیفیت گزارشگری مالی و عملکرد غیرمالی رابطه معنادار وجود دارد (05/0P<). یافته‌ها بیانگر آن است که حضور مدیران زن می‌تواند از طریق ارتقای کیفیت سیستم اطلاعات حسابداری و گزارشگری مالی، به بهبود عملکرد غیرمالی شرکت‌های کوچک و متوسط منجر شود.
کلیدواژه‌ها
واژگان کلیدی: مدیران زن
کیفیت سیستم اطلاعات حسابداری
کیفیت گزارشگری مالی
عملکرد غیرمالی
موضوعات

عنوان مقاله English

The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises

نویسندگان English

seyedehkobra mirhoseini baghdashti 1
hamid Babaei Meybodi 2
1 Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran.
2 Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran.
چکیده English

This study aims to examine the relationship among the role of female managers, the quality of accounting information systems, financial reporting quality, and the non-financial performance of SMEs. This research is developmental in purpose and descriptive–survey in method, and it falls within the category of correlational studies. The statistical population includes all employees of SMEs in Gilan Province (13,000 individuals across 742 companies). Using the Morgan table, a sample size of 346 participants was determined. Data were collected using a standardized questionnaire adapted from Monteiro et al. (2024) and analyzed through structural equation modeling techniques. The findings indicate a significant relationship between female managers and the quality of accounting information systems (P<0.05). There is also a significant relationship between female managers and financial reporting quality (P<0.05). Furthermore, a significant relationship exists between the quality of accounting information systems and financial reporting quality (P<0.05). Financial reporting quality significantly affects information usefulness (P<0.05), and information usefulness significantly influences non-financial performance (P<0.05). Additionally, financial reporting quality has a direct significant relationship with non-financial performance (P<0.05). Overall, the results reveal that the presence of female managers can lead to improved non-financial performance of SMEs by enhancing the quality of accounting information systems and financial reporting.

کلیدواژه‌ها English

Keywords: Female managers
quality of accounting information system
quality of financial reporting
non-financial performance
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فصلنامه حسابداری مدیریت راهبردی
دوره 3، شماره 1 - شماره پیاپی 1
بهار
بهار 1405
صفحه 74-93